Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
GST deregistration, subsequent non-filing of returns, a supplier's absence from its address, or vehicle discrepancies do not alone establish that documented purchases are bogus. Purchase orders, subcontract agreements, invoices, delivery records, e-way bills, GST records, attendance and project records, and banking payments support the genuineness of materials, labour, housekeeping and manpower transactions, particularly where books remain unrejected and contracts are undisputed. Incomplete third-party statements or chat extracts not supplied to the taxpayer, and not linked to its transactions, lack evidentiary force. Revenue must establish a nexus between alleged supplier fund diversion and taxpayer transactions; a taxpayer denying a transaction cannot be required to prove a negative.
GST deregistration, subsequent non-filing of returns, a supplier's absence from its address, or vehicle discrepancies do not alone establish that documented purchases are bogus. Purchase orders, subcontract agreements, invoices, delivery records, e-way bills, GST records, attendance and project records, and banking payments support the genuineness of materials, labour, housekeeping and manpower transactions, particularly where books remain unrejected and contracts are undisputed. Incomplete third-party statements or chat extracts not supplied to the taxpayer, and not linked to its transactions, lack evidentiary force. Revenue must establish a nexus between alleged supplier fund diversion and taxpayer transactions; a taxpayer denying a transaction cannot be required to prove a negative.
Note: It is a system-generated summary and is for quick reference only.
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